Who must register with CITB

Under the Industrial Training Act 1982 and consequent Levy Orders, CITB must raise a levy assessment on all employers ‘engaged wholly or mainly in construction industry activities'. In other words, when construction takes up more than half of your total employees’ time (including sub-contractors).

You need to register your business with CITB and complete a Levy Return so that we can carry out a levy assessment.

What is an employer?

For the purposes of the construction industry levy, an employer is a person or a company with one or more employees, including Pay As You Earn (PAYE) staff and/or subcontractors.

What is an employee?

'Employee’ is defined in the Industrial Training Act 1982 as including “a person engaged under a contract for services”. This means that in addition to direct PAYE employees engaged under contracts of services, an employee also includes sub-contractors (be they individuals, firms or limited companies) who are engaged under contracts for services.